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    <title>2023 (6) TMI 670 - CALCUTTA HIGH COURT</title>
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    <description>The High Court of Calcutta declined to condone a delay of 1223 days in filing an appeal by the revenue department, emphasizing the importance of diligence in exercising legal rights. The Court highlighted that the law of limitation applies equally to the Government as to any other litigant, denying special leniency to the Government. Consequently, the Court dismissed the application for condonation of delay and rejected the appeal filed by the revenue. Additionally, the application for stay was closed following the dismissal of the appeal.</description>
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      <description>The High Court of Calcutta declined to condone a delay of 1223 days in filing an appeal by the revenue department, emphasizing the importance of diligence in exercising legal rights. The Court highlighted that the law of limitation applies equally to the Government as to any other litigant, denying special leniency to the Government. Consequently, the Court dismissed the application for condonation of delay and rejected the appeal filed by the revenue. Additionally, the application for stay was closed following the dismissal of the appeal.</description>
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